Panel used for walls, furniture, and floors



FIG. 1 is a front elevational view of a panel used for walls, furniture, and floors showing our new design, the rear is plain and unornamented; and,

FIG. 2 is a cross-sectional view taken along line 2--2 of FIG. 1. 

The ornamental design for a panel used for walls, furniture, and floors, as shown and described. 